Usability test for waste and scrap classification: defective tungsten filaments remained goods because they were still usable after segregation.

Defective imported tungsten filaments were held not to fall within the tariff description of waste and scrap because Section Note 6 to Section XV covers only metal waste, scrap, or goods definitely not usable as such due to breakage, wear, or similar causes. As the filaments could still be used by manufacturers of miniature bulbs after segregation and further processing, they remained usable goods rather than waste and scrap. The Revenue's classification was therefore upheld and the appeal failed.

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Issues: Whether imported scrap tungsten defective filaments were classifiable as waste and scrap under sub-heading 8101.91 or as goods under sub-heading 8101.99 of the Customs Tariff.

Analysis: The definition of waste and scrap in Section Note 6 of Section XV covers metal waste and scrap from manufacture or mechanical working of metals, and metal goods definitely not usable as such because of breakage, cutting up, wear and tear or any other reason. The imported filaments, though defective and not of standard size, were found to be usable by manufacturers of miniature bulbs after segregation and further reprocessing. Since the goods were still usable as such, they did not answer the definition of waste and scrap.

Conclusion: The goods were not classifiable as waste and scrap under sub-heading 8101.91 and the Revenue's classification was upheld.

Final Conclusion: The appeal failed and the classification adopted by the Revenue stood confirmed.

Ratio Decidendi: Goods that remain usable after segregation or further processing do not fall within the tariff definition of waste and scrap if they are not definitely unusable as such.

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